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discussed once to-day, fairly considered, and his amendment. The proposition will result fairly defeated. If I understand the vote of in this: that you could impose no internal rev. the committee, it is clearly in favor of making enue tax upon any con

ommodity which might this discrimination, so that distilled spirits enter into our exports unless you also allowed exported shall receive a drawback of fifty a drawback just equal to the revenue tax, lest cents a gallon, and no more. So the committee | thereby you were taxing exports and violating have declared by a large majority, and I am the Constitution. Take for an illustration the rather surprised to find the gentleman from article of tobacco. Suppose we allow no drawMassachusettes bringing up this defeated prop- back upon it, it inight be said with exacily the osition. If a proposition is to be argued over same propriety that because you impose a tax again every three hours in the day, it will take upon tobacco you are evading the Constitution some time to go through this bill. The best and taxing its exportation. Now, the truth is, way to get it through, in that case, would be to as it seems to me, that the allowance of draw: take the bill out of committee, call the previous back, instead of being a prohibition of exportquestion on it, and pass it. Our object is to ation or tax upon exportation, is really a bonus make the bill better, not worse ; and I am offered to exportation to the amount in this clearly of the opinion that the gentleman's case of fifty cents per gallon. We might imamendment will make it worse. Therefore I

pose a tax of sixty cents, or any other internal shall vote against it.

tax that we choose, on this article, and leave it Mr. BUTLER. I move to amend the amend- there. Instead of doing that we propose to ment pro forma by striking out the last word.

encourage exportation by allowing a drawback I am sorry to trouble the committee on this

of fifty cents per gallon as an invitation to subject again, and I would not do so except | export. What the Constitution prohibits is that this is a matter of the very gravest conse- the levying of a tax on exports as such, and quence.

Unless the amendment can be passed because they are such. It forbids the selec your export trade will be very much injured, tion of “ articles about to be exported from ay, I may say, destroyed. There can be no

any State, and the taxing of them because they such thing as the exporting of spirits with a are exported, thus taxing them as a class as drawback of fifty cents against a tax of sixty. || distinguished from the other productions of three cents and a tax on the sales besides. It is

the State. The argument of my friend surely not a mere question how many gallons of spirits has no weight, for if it has it would result in are exported, because that would be but a prohibiting all internal tax on any article which bagatelle in comparison, perhaps, with the might be exported; because the tax might so whole amount manufactured; but it is of great | enhance its cost as to render the exportation consequence whether the article shall be made unprofitable. In regard to the merits of the and shipped by our merchants to foreign coun- amendment, except as affected by this legal tries, there to meet other merchants on their | point, I did not desire to say anything. own ground.

Mr. BUTLER. I withdraw the amendment Let me state a single fact which is capable to the amendment. of demonstration by anybody who will look Mr. BOUTWELL. I renew it, merely for into the matter. While England puts a very the purpose of saying that I meant the comheavy duty on spirits, she allows the exporter mittee should understand that the reasons an advantage of two pence per gallon to which lie at the foundation of the constituenable him to compete with the Dutch mer- tional rule that there shall be no export tax chants in India, while we are putting on now imposed, apply also in this case and probably fifteen per cent. Our own merchants can but

in every other. As regards cigars, the Comstruggle now with the English trade. Our mittee of Ways and Means have made provistrade has been falling off largely, but we hope ion for export without payment of tax. by superior energy to compete with them I now withdraw the amendment to the amendunless you load us down. We take our spirits ment, and ask for a vote on my amendment. in assorted cargoes to the East Indies or Africa.

The question was put on Mr. BOUTWELL'S Now, strike out spirits and we are not able to amendment; and there were-ayes 51, noes 50. compete because we have not what is known Mr. MAYNARD demanded tellers. as an assorted cargo. It is no small matter. Tellers were ordered; and Messrs. Price We bring back gold and put it into your Treas. and Boutwell were appointed. ary by the customs duties paid on the goods The committee divided; and the tellers which are broyght in the return cargoes. reported-ayes 39, noes 59. They are considerably more in amount than So the amendment was rejected. the whole value of the spirits we export. It The CHAIRMAN. The hour of half past is said that if you keep the amount down you will substantially stop fraud; but let me say

four o'clock p. m. having arrived, under the

order of the House the committee will take a to you if frauds can only be perpetrated by

recess until half past seven o'clock p. m. perjury and by sending out water men will carry water at fifty cents a gallon just as quick as they will at sixty.

EVENING SESSION. [Here the hammer fell.]

The hour of half-past seven o'clock p. m. Mr. SHELLABARGER. Mr. Chairman, I having arrived, the Committee of the whole bave no views to submit in regard to the merits on the state of the Union, (Mr. Blaine in the of the amendment of the gentleman from Mas. chair,) resumed the consideration of the bill sachusetts except what may grow out of the con- (H. R. No. 1284) to change and more effectu. stitutional proposition to which he has appealed ally secure the collection of internal taxes on in its support. But I do want to say a word in distilled spirits and tobacco, and to amend the regard to that question of law, the application tax on banks. of which, if the apparent view of the geutle. Mr. SCHENCK. I suggest that the Clerk man be adopted by the House, will not be con- read down to the end of the sixty-fifth section. fined to the proposition now before the com- It will then all be open to amendment instead mittee, and which, if adopted by the House as of only the paragraph. a rule for our action on this bill, or any other The CHAIRMAN. The Chair has no obinternal revenue bill, I think would be very | jection, and that course will be pursued. unfortunate and wholly inadmissible. The The Clerk resumed and concluded the read. gentleinan says if the committee refuse to allow ing of the sixty-fifth section, as follows: an additional drawback, so as to make the Rectifiers of distilled spirits rectifying. purifying, drawback substantially equal to the internal

or refining two hundred barrels or less of distilled

spirits, counting forty gallons of proof-spirits to the tax, we shall thereby, and by a mere indirec

barrel, within the ycar, shall each pay $200, and tion, virtually levy a tax upon exports equal | ifty cents for each such barrel produced in excess of to the difference betwoen the internal tax and two hundred barrels. And inonthly returns of the the drawback, and shall in that way violate the

quantity and proof of all the spirits purchased and of

the number of barrels of spirits, as before described, constitutional prohibition which forbids the rectified, purified, or refined by him, shall be made taxation of exports. It seems to me this can.

by each rectifier in the same manner as monthly

returns of sales are iude. Every person who recnot be the law, and that constitutioual consid

tifies, purifies, or refines distilled spirits or wines by eratiou surely ought not to affect the vote upon any process, and every wholesale or retail liquor

dealer or compounder of liquors who has in his pogsession any still or leach-tub, or who shall keep any other apparatus for tbe purpose of refiping in any manner distilled spirits, shall be regarded as a reotifier.

Compounders of liquors shall each pay twenty-five dollars. Every person who, without rectifying, purifying, or refining distilled spirits, shall, by mixing sueh spirits, wine, or other liquor, with any materials, manufacture any spurious, imitation, or compound liquors, for sale under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bit. ters, or any other name, shall be regarded as a compounder of liquors.

Retail liquor dealers whose annual sales do not exceed $2,500 shall each pay twenty-five dollars; if exceeding $2,500 and not exceeding $5,000 shall each pay fifty dollars; if exceeding $5,000 and not exceeding $10,000 sball each pay $100; if exceeding $10,000 and not exceeding $20,000 sball each pay $200 ; and if exceeding $20,000 shall each pay $100. Every person who sells or offers for sale distilled spirits, wines, or malt liquors, in less quantities than one quart at a time, or in any quantity to be drank at tho place or on the premises where they are sold, shall be regarded as a retail liquor dealer. And any peddler who sells or offers for sale distilled spirits, fermented liquors, or wines shall pay $1,000, in addition to his special tax as a peddler, the special tax of a wholesale or retail liquor dealer according to the amount of bis sales.

Wholesale liquor dealers shall each pay $100, and, in addition, shall pay thirty dollars for every $1.000 of sales in excess of $2,000. Every person who sells or offers for sale distilled spirits, wines, or malt liquorg in quantity of not less than one quart at one time, and not to be drank at the place or on the premises where the sale is made, shall be regarded as a wholesale liquor dealer. But po distiller or brewer who has paid his special tax as such, and who sells only distilled spirits or malt liquors of his own production in the original casks or packages in which they are placed for the purpose of affixing the tax stamps, shall be required to pay thespecial tax of a wholesale dealer.

Manufacturers of stills shall each pay fifty dollars, and twenty dollars for each still or worm for distilling made by him. Any person who manufactures any still or worm to be used in distilling shall bo deemed a manufacturer of stills.

Dealers in leaf tobacco whose annual sales do not exceed $10,000 dollars shall each pay twenty-five dollars; and if their annual sales exceed $10,000 shall pay in addition two dollars for every $10,000 in excess of $10,000. Every person shall be regarded as a dealer in leat' tobacco whose business it is, for himself or on commission, to sell or offer for sale leaf tobacco. And payment of a special tax as wholesale dealer, tobacconist, manufacturer of cigars, or manufacturer of tobacco, shall not exempt any person dealing in leaf tobacco from tbe payment of the special tax therefor hereby required. But no farmer or planter shall be required to pay a special tax as a dealer in leaf tobacco for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on bis land.

Dealers in tobacco whose annual sales do not exceed $1,000 dollars, shall each pay five dollars, and when their annual sales exceed $1.000 shall pay in addition two dollars for each $1,000 in excess of $1,000 Every person whose business it is to sell or offer for slae manufactured tobacco, snuff, or cigars, sball be regarded as a dealer in tobacco. And any retail dealer or keeper of a hotel, inn, tavern, or eatinghouse, who sells tobacco, snuff, or cigars, sball pay in addition to his special tax the special tax as a dealer in tobacco.

Manufacturers of tobacco shall pay ten dollars, in addition thereto, where the amount of the penal sum of the bond of such manufacturer required by this act to be given shall exceed the sum of $5,000, two dollars in for each $1,000 excess of $5,000 of such penal sum. Every person whose business it is to manufacture tobacco or snuff for himself, or who shall employ others to manufacture tobacco or snuff, whether such manufacture shall be by cutting, pressing, grinding, crushing, or rubbing of any leaf or raw tobacco, or otherwise preparing raw or leaf tobacco or manu. factured or partially manufactured tobacco or snuff

, or the putting up for use or consumption of scraps, Waste, clippings, stems, or deposits of tobacco, resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco. But no manufacturer of tobacco sball be required to pay the special tax as a dealer in tobacco for selling the products of his own manufacture.

Manufacturers of cigars, whose annual sales shall not exceed $5,000 shall each pay ten dollars; and when their annual sales exceed $5.000 shall pay, in addition, two dollars for each $1,000 in excess of $5,000. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. No special tax receipt shall be issued to any manufacturer of cigars until he shall have given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar-maker. Every cigar-maker shall cause his name and residence to be registered, with: out previous demand, with the assistant assessor of the division in wbich'such cigar-maker shall be em. ployed; and any manufacturer of cigars employing any cigar-maker who shall have neglected or refused to make such registry shall, on conviction, be filled five dollars for each day that such cigar-maker so offending by neglect or refusal to register shall be employed by him.

Mr. KOONTZ. I move to amend the first

more.

W

paragraph by striking out the word "fifty," in Mr. STEWART. The reason I have for Mr. MAYNARD. I move to amend the fine three, and inserting “twenty-five;" by | moving to strike out this paragraph is simply pending paragraph by striking out the first sen. striking out the word “two,” in line five, and this : dealers of liquors who sell to the amount tence, as follows: inserting "one;' by striking out the word of $25,000 a year now pay a tax of twenty-five

Retail liquor dealers whose annual sales do not "ffty,” in line six, and inserting twenty-five;", || dollars ; dealers who sell more than $25,000 a exceed $2.500 shall each pay twenty-five dollars; if and by striking out “ fifty," in line seven, and year are regarded as wholesale dealers, and exceeding $2.500 and not exceeding $5,000, shall each inserting "twenty-five;" so that the paragraph charged a different tax. Now, it strikes me

pay fifty dollars; if exceeding $5,000 and not exceed

ing $10,000, shall each pay $100; if exceeding $10,000 will read :

that this class of business ought not to be wiped and not exceeding $20,000, shall each pay $200, and if Distillers producing twenty-five barrels orless of dis- out of existence by special legislation. Yet || exceeding $20,000, shall each pay $1,000. tilled spirits, counting forty gallons of proof-spirits | if this tax is adopted by this House it will And inserting in lieu thereof the following: to the barrel, within the year, shall cach pay $100, and if producing more than twenty-five barrels shall reduce the number of retail dealers one-half.

Retail liquor dealers whose annual sales do not pay in addition four dollars for each such barrel pro- They now have to pay not only this twenty-five exceed $500, shall each pay twenty dollars; if exceedduced in excess of twenty-five barrels. dollar tax, but they have to pay a tax on their

ing $500 and not exceeding $1,250, shall each pay fifty Mr. Chairman, I will say, first, that the rentals, amounting in the aggregate to a very

dollars; if exceeding $1,250 and not exceeding $2,500,

shall each pay $100; if exceeding $2,500 and not examendment which I propose will make no dif- large sum. Now, I thought, and I think it was ccoding $5,000, shall cach pay $200, and forty dollars ference whatever to the Government in the so understood by the House, that this bill was

for each additional $1,000 on all sales in excess of amount of revenue that will be produced. It to refer specially to distilled spirits. Ióis well

$5,000. will be observed that $200 on fifty barrels | known that retail dealers in liquors do not deal Mr. Chaiman, I ask the attention of the makes exactly four dollars per barrel." Now, to and retail out whisky coming from the still, committee to this amendment, which I offer in make each distiller who distills twenty-five bar- | but they do deal in whisky worth from five to good faith, and which I hope will commend rels pay $100, and then pay four dollars in ex- ten dollars a gallon-that is, the most of them itself to the judgment of the House. The bill cess of twenty-five barrels, will, when it reaches do; ninety-nine out of every hundred. In as reported by the Committee of Ways and fifty barrels, realize for the Government the || any event, it strikes me that the committee will Means taxes retail dealers; and retail dealers, amount fixed by the provisions of this section. see at once that if my motion to strike out as the House will have observed from the reIt will yield precisely the same revenue, and it is not agreed to this paragraph should be marks of the chairman of the committee, are will give a better chance to the small distillers amended so as not to be as burdensome as it those who sell liquor by the small to be drank than they would have under the section as it will be in its present form. I think it should at the place where sold. They are taxed by now stands. Now, under the unjust and oppress- be stricken out and the law allowed to stand in the bill one per cent. upon the amount of their ive legislation of the last two years, many of this respect as it now is. There is nothing to be sales. Wholesale dealers, it will be seen, are the small distilleries have been compelled to gained by this provision this year even if it | taxed two and a half per cent. ; considerably stop. The consequence is that it has worked should be adopted. The retail dealers have

I presume that every member of the very serious injury to a number of men who have already taken out their licenses, which run from House is aware that no traffic is so profitable; invested their capital in small distilleries. It | the 1st of May this year to the 1st of May next certainly no traffic in spirits is so profitable as has driven the business from the country to the year.

the retail liquor traffic. No other class of persons cities, where fraud can be practiced with more Mr. SCHENCK.“ Under the existing law are so ready and willing to pay a tax. Whatever security. It has caused men who were engaged retail liquor dealers and wholesale liquor deal. other evils attach to the business, certainly it in an honest business to stop. I make this ers are divided by a line indicated by the amount is not a kind of traffic that makes the dealer motion for the protection of the small dis- of sales. That is, every man selling less than penurious or close-fisted. Every gentleman tillers, and at the same time it must be manifest $25,000 a year is styled a retail liquor dealer ; who was connected with the Army during the to every gentleman that it will produce just as every man selling more than $25,000 a year is | war will bear witness that the license to traffic much revenue as the section now stands. styled a wholesale liquor dealer. The commit- in spirits was one for which men would give

Mr. SCHENCK. I hope that amendment tee, for reasons which Ithink will be obvious to almost any price; and the profit made from will not be made. It was originally proposed every one, have abandoned that arbitrary divis- that traffic was very great. I see no justice in that distillers should be assessed a much larger || ion between wholesale and retail liquor dealers. taxing the wholesale dealer two or three times tax, of $1,000 upon two hundred barrels and We now define a retail liquor dealer to be any as much as we tax the retail dealer. It is reless. But after consultation and consideration, man who sells in quantities less than a quart, or versing the true policy. The retail dealer can in order to accommodate the demand and ex- who sells liquor to be drank on the premises, afford to pay a larger percentage. His profits pectation of those representing the smaller dis- following the much more sensible definition are immensely larger than those of the wholetillers, we came down to fifty barrels. I really found in the statutes of most of the States. sale dealer, and I think we ought to take this think we have got about low enough. I know And we have defined a wholesale liquor dealer into consideration in our policy of taxation. there are small distilleries in the country; to be any one who sells in quantities above a The gentleman from New York says this is a and I know it is the policy in every other coun: quart, as, for instance, by the bottle or case of thing that can bear taxation. There are things try than ours, as far as practicable, to confine bottles, or by the gallon or barrel or otherwise, which in the language of legislation will bear the business of distilleries to a few persons. I and who does not sell liquor to be drank at the taxation. The policy of the law is to collect believe they have gone so far in England as to place where sold. This, I say, is the distinc- the tax, not in one body at the tail of the worm, bring it down to eight persons. We do not tion adopted in the statutes of most of the as under the present law, two dollars a gallon expect anything of the kind in this country. || States, and it is founded in reason. The man and no more, but to carry the tax along and to I believe my friend from Pennsylvania [Mr. who sells by the case, by the demijohn, by the collect a little from the man who makes the Koontz] has about twenty.six distillers, more barrel, not to be drank at the place where sold, still, a special tax on the distiller, a special tax or less, in his district.

sells upon a different principle and with a dif- on the number of bushels of grain which rep. Mr. KOONTZ. Thirty-odd.

ferent degree of profit upon his sales from the resent the capacity of the still, and then a tax Mr. SCAENCK. Thirty-odd in his own dis- man who sells by the drink. The man who of fifty cents at the tail of the worm, besides trict. Surely there ought not to be any attempt | sells liquor in larger quantities, not to be drank a tax upon the retail dealers and the wholesale. on the part of the Legislature of the country where it is sold, is treated as a wholesale dealer, dealers. As was properly stated by the chairto encourage and increase the number of these whatever may be the amount of his sales, and man of the committee the aggregate of the tax small distillers. We have by this standard put is charged upon those sales three per cent. on whisky as it comes to the consumer would it down to a point so low that a fifty-barrel dis- The man who sells by the drink makes a very be a little under a dollar a gallon. Now, sir, tillery, or less than one quarter of a barrel much larger profit. While the man who sells by it seems to me the tax we have reported in the per day, is provided for. I doubt very much the gallon, demijohn, or barrel makes a profit bill, of one per cent. on retailing spirits, is enwhether we ought to put it any lower than that. of ten, fifteen, or twenty per cent. upon his tirely incommensurate with the other taxes in I hope the amendment will not prevail. stock, the retailer who sells by the drink makes the bill. I hope, therefore, my' amendment

The question was taken on the amendment from one hundred to four hundred per cent. will be adopted. The amendment, as I have of Mr. Koontz, and it was not agreed to; there Mr. STEWART. But all these retail deal- offered it, commences with a small tax on being upon a division--ayes eight, noes not ers are taxed by the local authorities, and taxed those who deal to the extent of $500 a year. counted. very heavily.

This will embrace those who expect to carry Mr. STEWART. I move to strike out the Mr. SCHENCK. I know they are ; and we on the business for a short time, such as at places paragraph relating to retail liquor dealers. propose also to tax them. Yet, notwithstand- of amusement, or at watering places, where the The paragraph was as follows:

ing all that, the retail liquor dealer will pay traffic will be carried on only for a few months. Retail liquor dealers whose annual sales do not under this bill one per cent., or between one For that class of persons I thought it proper exceed $2,500 shall each pay twenty-five dollars; if and two per cent., while the wholesale liquor to commence at $500. I graduate it up to the exceeding $2,500 and not exceeding $5,000 shall cach pay fifty dollars; if exceeding $5,000 and not exceed

dealer will pay three per cent. We have fixed large hotels in the cities and towns, where the ing $10,000 sball each pay $100; if exceeding $10,000

what is considered to be a bigh rate of tax, traffic amounts to thousands in the course of and not exceeding $20,000 shall each pay $200; and but I think not too high.

a year. I hope the gentleman will accept my if exceeding $20,000 shall each pay $1 000. Every person who sells or offers for sale distilled spirits,

Mr. CARY. Are druggists who sell liquors | amendment. wines, or malt liquors, in less quantities than one as medicines embraced in this bill ?

Mr. ELDRIDGE. What will the amendquart at a time, or in any quantity, to be drank at Mr. SCHENCK. This has nothing to do ment add to the aggregate tax on whisky per the place or on the premises where they are sold, shall be regarded as a retail liquor dealer. And any with them.

gallon? peddler who sells or offers for sale distilled spirits, Mr. CARY. They often sell by the pint. Mr. MAYNARD. The gentleman can make Termented liquors, or wines, shall pay in addition to Mr. SCHENCK. There is a provision for the calculation. It is a mere matter of arithbis specialtax as a peddlertbespecial tax of a whole

that. sale or retail liquor dealer, according to the amount

metic which his mind can work out for him. of his sales.

Mr. CARY. That is what I wanted to know. Mr. ELDRIDGE. I did not think the gen.

was

re

tleman would offer an amendment without ment of the gentleman from Ohio, [Mr. Cary.] pays a tax by way of impost, yielding a very making the calculation.

I knew my friend would rise on this occasion, | large revenue to the country. Brandy is now Mr. MAYNARD. It is three per cent. on for I suppose I have included him in the re- || selling at ten and twenty dollars a gallon that the amount of sales.

marks I have made. [Laughter.]. I am used to sell at two, three, and four dollars a gal. Mr. ALLISON. Mr. Chairman, I desire to opposed to all this kind of discrimination. | lon. The object of my amendment is to carry say, in reply to the gentleman from Tennessee, Let everybody who sells liquor pay according out the intention avowed by the chairman of the that this was considered over and over again to the quantity he sells, whether he sells as Committee of Ways and Means, to fix a tox in the committee, and I believe every member apothecary to those men who will not drink at upon distilled spirits manufactured here, and of the committee, except my friend from Ten- any other place, or whether he sells to that he referred to this very paragraph, as well as nessee, came to the conclusion that the amount

honest class of people who drink whenever to the tax on wholesale dealers, as being for in the paragraph is all we can procure from they are dry at the first place they come to. that

purpose.

I

say you are inconsistent unless this class of persons. I hope, therefore, the The amendment of Mr. Cary

you adopt my amendment. amendment will be voted down. jected.

Mr. SCHENCK. I do not see the inconsistMr. MAYNARD. I must be permitted to Mr. INGERSOLL. I move to strike out all ency that the gentleman speaks of. I did say say, as "the secrets of our prison house”' have after the word “dollars,” in line fifty-eight, to that if you put one per cent. on sales or three been exposed, that my recollection is different. the end of the paragraph. I believe, Mr. Chair- per cent. on sales of wholesale dealers of liquor

Mr. PRICE. Let me ask my colleague a man, that the Government can be robbed of it would be that much added to the tax on question. The estimate of the tax under this hundreds of thousands, and perhaps millions, domestic spirits, but I did not say that the bill is one dollar a gallon upon whisky. This | by these perambulating distributors of distilled same amount put on the sales of foreign spirits proposes a tax of one per cent. One per cent. spirits roving under a special tax. Now, if might not also be in the same proportion a tax of a dollar is one cent. Now, I ask whether this provision is stricken out it will result in a

on them. they cannot bear a tax of four per cent? large saving to the revenue. I invite the atten: Mr. STEWART. Allow me to ask what [Here the hammer fell.]

tion of the Committee of Ways and Means to proportion of distilled spirits is sold by retail The amendment was rejected.

what extent the revenues can be defrauded dealers? Mr. CARY. In the fifty-fifth line, after under this provision. I shall leave it to the Mr. SCHENCK. We cannot tell. the words “malt liquors," I move to insert committee to propose a provision in the place Mr. STEWART. It is very small, indeed. "except druggists and apothecaries;?' so it will of this one that shall more certainly protect Mr. SCHENCK. Oh, no. Whatever it is read:

the revenue. If you wish to collect the tax on there is a percentage upon it, and so of wholeEvery person who sells or offers for sale distilled distilled spirits you must confine the sale of it sale dealers. Whatever they sell there is a spirits, wines, or malt liquors, except druggisis and to known and permanent places of business. percentage upon it, and you can calculate the apothecaries, in less quantities than one quart at a Mr. SCHENCK. Mr. Chairman, the comtime, or in any quantity to be drank at the place or

percentage whether on the foreign or domestic, on the premises where they are sold, shall be regarded mittee might have provided. and did once draft, for it is the same on both. Now, the law has as a retail liquor detailer.

a bill providing that no peddler should sell. never made a distinction in taxing dealers, Mr. Chairman, this amendment is so mani- Mr. INGERSOLL. That is just what ought || trades, businesses, between dealing in that festly proper that I will not consume the time to be now, if not by direct prohibition, it ought which is foreign and dealing in that which is of the committee in debating it.

and could be done by imposing so heavy a tax domestic. For instance, in the present law a Mr. SCHENCK. By the general law, which upon such persons that it would amount to a wholesale dealer is defined in this way: is not interfered with, this has already been || prohibition. However, I only made the mo

Every person shall be regarded as a wholesalo provided for. If the gentleman will look at tion in order to call the attention of the com- dealer whose business it is for himself or on commisit, he will find it provides that no apothecary || mittee to the subject and then leave it with sion to sell or offer to sell any goods, wares, or mershall be required to pay, in addition, the them.

chandise of foreign or domestic production, &c. special tax as a retail dealer in liquor in con- Mr. SCHENCK. But there is a little dif- Here we charge it upon dealers in spirits and sequence of selling alcohol, or selling or dis- || ficulty in the way. The Supreme Court of the we do not make any distinction between foreign pensing, on the prescription of a physician United States has decided that you cannot and domestic spirits, and if we should it would wines and spirits officinal in the United States prohibit a man from doing a business in any. be a premium of so much in favor of the foror other national pharmacopeias, in quanti- || thing. But you can put a tax upon it. There eign. It is true that foreign liquors pay a duty. ties not exceeding half a pint at any one time, fore we fell back upon that decision, and pro- So do all foreign goods; and yet we charge a and not exceeding in the aggregate cost value vided if they do sell that they shall be charged | dealer in foreign goods the same as dealers in thereofthe sum of $300 in any one year. There like other wholesale and retail dealers, and domestic goods. And another difficulty would is the provision saving their right to sell for that charge is, as has been indicated in refer- be that if you put your tax upon your wholemedicinal purposes.

li remains in the general ence to retail dealers, higher, and for whole- sale or retail dealer on the domestic produclaw.

sale dealers three per cent. on everything they tion alone, and thus give a large premium to Mr. CARY. I suppose it does remain in sell.

the foreign production, you would find that the general law. This is a new law, and they

Mr. INGERSOLL. I offered the amend- every one would be drinking foreign liquors. are not excepted, and I want them to be ment to hear what the chairman of the com- Mr. STEWART. They have to pay a twentyexcepted.

mittee could offer. A very high tax will prob- || five dollar license tax besides. Mr. SCHENCK. This act does not inter- || ably accomplish the object. I now withdraw The amendment of Mr. STEWART was not fere in the slightest degree with the general | the amendment.

agreed to. law in regard to pecial taxes.

The question was taken on Mr. STEWART'S Mr. STEWART. I now move to amend Mr. ELDRIDGE. I rise to oppose the || motion, to strike out the whole paragraph in this paragraph so that it will read as follows: amendment. I understand the proposition of relation to retail dealers, and it was disagreed to.

Retail liquor dealers whose annual sales do not the gentleman from Ohio to be to authorize Mr. STEWART. I move to insert after the

exceed $7,500 shall each pay twenty-five dollars; if apothecaries and druggists to sell spirits in word “sales,” in line forty-five, the words exceeding $7,500 and not exceeding $10.000 shall each cases where other retail dealers may not, with- 6 of distilled spirits manufactured in the Uni- pay fifty dollars; if exceeding $10,000 and not exceedout the same obligations and duties, or the ted States ;''' so that it will read:

ing $15,000 shall each pay $100; if exceeding $15,000

and not exceeding $25,000 shall each pay $200; and same taxation. Now, I know there are a great Retail liquor dealers whose annual sales of dis

in addition shall pay twenty-five dollars per $1,000 many people who have an immense amount of tilled spirits manufactured in the United States do

of sales in excess of $25,000, &c. confidence in these apothecaries and druggists. not exceed, &c.

I offer this amendment because I represent But I tell you those are the places where all It has been stated in this debate that this tax New York city in part. Probably the comthese hypocrites, all these men who desire to is intended to affect whisky distilled in this mittee are not aware that so far as our local be considered on the sick list, go to drink country. The chairman of the Committee of tax upon this kind of business is concerned it under cover. They go and take their drams Ways and Means stated in his opening speech amounts to $250. That is the local tax for the at these apothecary shops. They are men that that was the object of all these taxes. Now, city and county of New York, Kings county, who never want to pay much. They are never the object being to increase the tax on distilled and Richmond county. Now, if you impose willing to go to a place where liquor is sold in spirits manufactured here, why do you.make this additional tax upon retail liquor dealers the regular way; but they sneak into the apoth- these dealers pay on spirits which are imported in the city of New York, the result will be, as ecary shops or drug stores, and there get a into this country ?

I said before, to drive one half of them out of treat out of a friend without paying a cent. Mr. ALLISON. We cannot distinguish. business. I do not stand here as the special Now, if there is any class that ought to pay

Mr. STEWART. Why do you make your advocate of these retail liquor dealers. I am the tax on what they sell it is these apotheca. || provision so narrow as it is? It will be the neither a strict temperance man, nor am I a ries who allow their friends to sponge their means of wiping out of existence hundreds of man in favor of the use of spirits as a beverage. drinks out of them. I am decidedly in favor thousands of small taverns throughout the But I think it is our duty here to pass a law of taxing them to the highest degree. And I country. I do not suppose it is the intention under which they can live.

I do not supam confirmed in this opinion by my friend from of the House to pass a probibitory law. We pose it is the duty of this House, no matter how Missouri, (Mr. ANDERSON,) who holds his seat are not here to legislate for temperance or for much members may be in favor of temperance, here for a short time with us. And this, intemperance, but for the purpose of raising to pass a prohibitory liquor law. If the amend. perhaps, is the last counsel he will give us.

ment I have proposed be adopted, you will be (Laughter.]

Mr. MAYNARD. Does the gentleman think doing justly and fairly by this class of persons. Mr. WILSON, of Iowa. What amendment we ought to discriminate in favor of foreign || I do not know a State in this Union where is the gentleman opposing ?

producers and against our own producers ? there is not a local tax on taverns. Mr. ELDRIDGE. I am opposing the amend. Mr. STEWART. The foreign production Mr. PRICE. I desire to correct the gentle

a

revenue.

ness.

1

man ; there is one State where there is no such adding after the word "dollars,'' in line sixtylocal tax.

five, the following: Mr. STEWART: What State?

Provided, That all sales of distilled spirits in bond Mr. PRICE. The State of Iowa.

for export shall not be included in the account of Mr. STEWART. Well, there ought to be

sales upon which the special tax shall be assessed. such a law there. A retail liquor dealer,

So that the first clause of the paragraph will under this provision, will have to pay a tax of

read as follows : twenty-five dollars if his annual sales are Wholesale liquor dealers shall each pay $100, and $2,500 or less ; fifty dollars if they are more

in addition, shall pay thirty dollars for every $1.000

of sales in excess of $2.000: Provided, That all sales of than $2,500 and less than $5,000; $100 if distilled spirits in bond for export shall not be inthey are more than $5,000 and less than cluded in the account of sales upon which the special $10,000; $200 if more than $10,000 and less

tax shall be assessed. than $20,000; and $1,000 if more than $20,000. Mr. Chairman, the wholesale liquor dealer If a man sells $20,100 a year you impose a may act at the same time as the commission tax upon him of $1,000. Now, that is unjust | merchant of the distiller. An alcohol distiller and unfair. Under the present saw the license | may be also a distiller of high wines, carrying tax of twenty-five dollars a year has realized on two distilleries and manufacturing both a very large sum. If you adopt this provision | articles, with the ultimate view of exportation. you will not realize one half the amount that

The facilities for sale may be enjoyed to a you now realize, because you will drive these greater degree by the wholesale dealer, who men out of business. I do not stand here to perhaps has his agents in foreign countries, uphold this business; that is not my object.

and into whose bands the manufacturer of But I am here to legislate for the purpose of

alcohol puts his alcohol for the purpose of securing as inuch revenue for the Governinent negotiating foreign sales. Now, by my amendas possible.

ment I propose to provide that such sales Mr. SCHENCK. Do you get your $250 tax

shall not be iaxed. By this bill it is proposed in New York ?

to tax them thirty dollars on every $1,000, Mr. STEWART. A great many of them

no matter though the alcohol may be sold bave been driven out of the business. The

for export:

That is a burden upon the same license tax is imposed upon the large | export trade which it is not able to bear. hotels, such as the Metropolitan, the St. Nicho

It is not worth while, perhaps, to discuss this las, and the like, that is imposed upon the question at any great lengtli

, for there seems corner groceries.

to be a determination here that no export trade Mr. SCHENCK. We discriminate.

shall be carried on from the United States. Mr. STEWART. Yes; but you do not dis

The amendment was not agreed to. criminate far enough. I hope my amendment Mr. ROBINSON. I desire to move an will be adopted.

amendment somewhat similar to that which Mr. SCHENCK. The argument of the gen. || was proposed by my colleague, [Mr. Stewart.] tleman from New York [Mr. Stewart) is, | I move to amend, so that in the paragraph

[ that because his State has been very hard on commencing at line forty-five the amount of these retail liquor dealers therefore we should

sales of liquor dealers upon which tax is imbe very easy on them. I do not agree to that. posed shall be doubled, so as to make the The question was then taken upon the amend

amount of tax upon sales one half that pro. ment of Mr. Stewart, and it was not agreed to;

posed in the paragraph. I was sorry that the there being, upou a division-ayes six, noes

amendment of my colleague was voted down not counted.

with so much unanimity. The provisions of Mr. GETZ. I move to insert after the para.

this bill, as he has remarked, amount almost to graph relating to wholesale liquor dealers the | prohibition, and will result not in increasing our following:

revenue from this service, butin reducing it. It And any brewer who has paid his special tax as such,

seems to me from the manner in which taxes are being the owner and occupant of the premises on which piled upon the liquor traffic that it is to a certain the vaults for the storage oflager beer of his own man- extent an Ishmael, against whom every man's ufacture are constructed, may erect thereon and brew lager beer for his own wholesale sales without being

hand is raised, though I do not know whether required to pay an additional special tax upon the

it is considered as raising its hand against every

It seems to me that we might almost as Mr. SCHENCK. I rise to a question of 1) well adopt a provision that no man shall be order. I submit that this amendment is not concerned in the sale of liquor. I do not desire in order. It proposes to regulate the rights to occupy time, but I beg the House to lighten and privileges of brewers, a matter which is to some extent the burdens upon this trade. already provided for in the general law, and The object of the committee seems to be to which is not connected with the pending pro- tax it in every way. In addition to all other vision. The brewer is only mentioned here in taxes the men engaged in this business bave order to show that the special tax upon the to pay their regular tax on their incomes. We liquor dealer is not intended to extend to him. bave piled tax upon tax, precedent upon preWe do not propose by this bill to regulate cedent, line upon line, and buried it under tax brewers.

so deep it can nover survive. The CHAIRMAN. The Chair sustains the The amendment was rejected. point of order.

Mr. STEWART. I move to strike out the Mr. GETZ. I wish to say, in answer to the following: point of order raised by the gentleman from

And any retail dealer or keeper of a hotel, inn, Obio

tavern, or eating-house, who sells tobacco, snuff, or The CHAIRMAN. The Chair sustain's the cigars, shall pay, in addition to this special tax, the point of order, and points of order are not

special tax as dealer in tobacco. debatable. The Chair rules out the amend. Mr. Chairman, the law now is that retail ment.

dealers, keepers of hotels, inns, and taverns Mr. GETZ. I wish to give the Chair my || selling tobacco, cigars, and snuff are exempted. reasons for supposing this amendment to be in When the first bill was reported I made the order. This section relates to brewers as well same motion I now make, to strike out these as to distillers. It relates to the special tax words. That amendment was reserved for a upon brewers as well as the special tax upon vote in the House. It fell, of course, with the distillers,

bill. In this new bill they bave added retail The CHAIRMAN. If the gentleman will dealers. This will apply to every confecread the title of the bill be will see that the tioner, every apothecary, every small store subjects which it embraces are extremely lim- throughout the country where they may sell ited, and intentionally so.

cigars, snuff, or tobacco. There is not one of Mr. GETZ. I am aware of that; but this them which will not have to pay this tax, section relates to brewers as well as distillers. || although they may not sell more than twenty

The CHAIRMAN. The Chair rules the five or thirty dollars' worth of cigars and toamendment out of order.

bacco. I think it is unjust and unfair to imMr. INGERSOLL. I move to amend by Il pose burdens upon this class of business. I

presume, Mr. Chairman, it was overlooked by the committee, and I now call their atten. tion to it. It applies to every little retail dealer throughout the country, places where they do not sell liquor, but where they keep cigars, tobacco, and snuff for the convenience of their customers. I hope the amendment will be agreed to.

The committee divided; and there wereayes 12, noes 88. So the amendment was rejected.

Mr. WOODWARD. I move to add the following proviso:

Provided, That when the manufacturers of, or dealers in tobacco, snuff, or cigars shall have paid the taxes imposed by this act, they shall have the right to sell the same in parcels, by sample

or otherwise, in all the States of the Union subject only to the pay: ment of such State taxes or licenses as are imposed by the laws of the respective States upon their own citizens who are engaged in the same trade or busi

Mr. Chairman, if my amendment is understood by the ruling power in this House there will be no objection to it. The effect of that amendment will be to give the dealers in tobacco, snuff, and cigars in one State a right to sell them in another State subject to no other tax than that which the dealers in that State are subject to. The equity and justice of that provision will occur to every fair mind. I may say, for the information of gentlemen, if they do not know.it now, in many States there is a sort of “ fencing out”' legislation practiced. Dealers from other States are forbidden to come there and sell their wares by the small. We have such laws in Pennsylvania. Dealers of one part of Pennsylvania are forbidden to come in other parts. Dealers from other States are excluded. This article of cigars and tobacco is easily transported; and, in point of fact, is often sold in another State from that in which it has been raised or manufactured. We produce some in our own State, and we want to go into other States to sell it subject to no other taxes than those which dealers in the other States may be subjected to. We wish to be able to go to any State in the Union and there have the same rights in disposing of this article as the citizens of that State. That is the object and purpose of the amendment.

Mr. MULLINS." I shall be glad to understand the proposition of the gentleman from Pennsylvania in the way he represents it. It astonishes me, Mr. Chairman, that an argument of such a character should come from the quarter it does; for, sir, the Constitution lays down the doctrine that there shall be no restric. tion upon the trade between the States. That is the right guarantied in the Constitution. Tobacco may go into any State without paying the tax, except as provided in the general law. I do not see why it should not be taxed just as any other tobacco or snuff or cigars, or in whatever shape they may manufacture it. That course of trade is laid down by laws a little higher than the one that it is proposed now to pass, and being a little higher how are you going to get over it? It is indirectly coming up and saying there is a constitutional barrier in the way. I have always understood that the Democratic party was the most strenuous in regard to constitutional powers. Now, I do not accuse them of trying to get around this in any way, but they seem to ignore it, and they cannot do it my presence without my holding them up to their

own standard. Therefore I cannot see the propriety of the ameudment, and I shall

oppose it. The amendment of Mr. WOODWARD was dig. agreed to.

Mr. CARY. I move to strike ont the words “retail dealer or ;'' so that it will read:

And any keeper of a hotel, inn, tavern, or eatinghouse, who sells tobacco, snuff, or cigars, shall pay, in addition to his spocial tax, the special tax as a dealer in tobacco.

It seems to me that in little country places where we have small groceries and confectionery shops and they keep a little tobacco and snuff for sale they ought not to be required to pay this tobacco tax.

same.

man.

a

Mr. UPSON. Not five dollars ?

the consent of the committee, but it appears a still, shall be regarded as a distiller: Provided, Mr. CARY. No, sir; not anything. They that I do not. I will say, then, that it is just

That a like tax of four dollars on each barrel,count

ing forty gallons of proof-spirits to the barrel, shall only keep it for accommodation and not as as the Committee of Ways and Means reported

be assessed and collected froin the owner of any dismatter of profit. I see a propriety in requiring it in the original bill.

tilled spirits which may be in any bonded warehouse keepers of' taverns or eating-houses to pay the Mr. SCHÚNCK. I rise to a question of

at the date of the taking effect of this act, to be paid

whenever the same shall be withdrawn from such tax, because it is a legitimate part of their order. The amendment is general legislation

warehouse under the provisions of the sixty-second business. But these little groceries should on the subject of special taxes, all of which is section of this act: And provided, That no tax shall not be required to pay a license for selling a now provided for in section seventy-seven of

be imposed for any still, stills, or other apparatus little snuff and plug tobacco. It is an unneces- the act of 1866, which is now in force and is

used by drugzists and chemists for the recovery of

alcohol for pharmaceutical and chemical or scientific sary tax upon them.

not repealed by this bill. · The only difference purposes which has been used in those processes. Nr. SCHENCK. Mr. Chairman, I have is that it is better expressed in the amendment The amendment of Mr. HOLMax was not heard from the “Cross-roads" lately, and the of the gentleman, and he got it out of our

agreed to. answer was "Bascon is willing.". [Laughter.] | general bill which he helped to lay aside. The amendment was disagreed to.

No further amendment was offered. Mr. PRICE. I give the gentleman credit

The next section was read, as follows: Mr. HOLMAN. I move to amend in the || for having put it in very good shape, and I

Tobacco and snuff. first line of the paragraph by inserting after want to adopt it here. the word “sales" the words “ exceed five

Mr. SCHENCK. It is general legislation,

Sec. 66. And be it further enacted, That upon tobacco

and snuff which shall be manufactured and sold, or hundred dollars and ;'' so that it will read: and is to be found now in section seventy- removed for consumption or use, there shall bo

assessed and collected the following taxes : Dealers in tobacco, whose annual sales exceed 8500 - seven of the act of 1866. and do not exceed $1,000, sball each pay five dollars.

Mr. PRICE. This will be an act passed

Ou snuff, manufactured of tobacco or any substitute

for tobacco, ground, dry, damp, pickled, scented, or It seems to me there is great force in the subsequent to that, and it will be held in some

otherwise, of all descriptions, when prepared for use,

a tax of thirty-two cents per pound. And snuff-four, afgument suggested by the gentleman from States that this law repeals the other, and

when sold or removed for use or consumption, sball Ohio, [Mr. Cary,] that in these small communi- therefore I want this passed so as to “make bo taxed, as snuff, and shall be put up in packages ties where for the mere conveniences of their assurance doubly sure.

and stamped in the same manner as snuff. customers the shops keep a small amount of

The CHAIRMAN. The Chair overrules On all chewing tobacco, fine-cut, plug, or twist;

on all tobacco twisted by hand or reduced from leaf tobacco, cigars, and snuff, it is really a very the point of order for two reasons: it is made

into a condition to be consumed or otherwise pregreat hardship to require them to pay a tax of

too late, and the Chair regards the amendment pared, without the use of any inachine or instrument five dollars. The effect of it will be to prevent as germane to the bill.

and without being pressed or sweetened; and on all in many communities where these articles are The question was put on the amendment;

other kinds of manufuctured tobacco, not herein

otherwise provided for, a tax of thirty-two cents per matters of almost absolute necessity the keep- and there were-ayes 51, noes 49.

pound. ing of it on hand for sale at all. It seems to

So the amendment was agreed to.

On all smoking tobacco exclusively of stems or of

leaf, with all the stems in and so sold, the leaf not me the tax should not be imposed so as to

Mr. SCHENCK. I desire now to know having been previously stripped, butted, or rolled, work a petty annoyance to the whole commu- whether it is in order to move any general

and from which po part of the stoms have been sepanity. I suggest therefore an exemption of sections ?

rated by sitting, stripping, dressing, or in any other

manner, either before, during, or after the process $500 shall be made. It is well enough to im- The CHAIRMAN. The gentleman from of manufacturing; on all fine-cut shorts, the refuzo pose the tax where the sales exceed $500 a Ohio will observe that, in the first place, he of fine-cut chewing tobacco which has passed through year. allowed the amendment to be offered and read

a riddle of thirty-six meshes to the square inch by

process of sifting; and on all refuse scraps and Mr. SCHENCK. If the gentleman had only at the Clerk's desk, and the gentleman from sweepings of tobacco, a tax of sixteen cents per pound. read a few lines lower he would have found & Iowa [Mr. Price) to consume half of his five

Mr. GARFIELD. I move to amend this definition of dealers in tobacco and snuff to be minutes in its defense, before the point of order

section by inserting in the first paragraph the "every person whose business it is to sell or was made; and, in the next place, that the

word “or” between the words “ dry" and offer for sale manufactured tobacco, snuff, or amendment proposes merely to exclude a cer- damp;'! so as to make the provision concigars." I think every man whose business it tain conclusion which might otherwise be

form to the present law in that respect. is to sell these articles should pay five dollars. derived from this act, and it must, therefore, Mr. LOGAN. It is exactly right now. The amendment was disagreed to. be entirely pertinent and in order at this time.

Mr. GARFIELD. I have made the moMr. ROBI SON. I move to insert after Mr. COBURN. I move to insert after the

tion. That is the way it is in the present law. the words “eating house" the words “ who word “sales,'' in line ninety-five, the words

The amendment of Mr. GARFIELD was not has paid a special tax as such shall not be " whose annual sales exceed $100 and." The

agreed to. required to pay additional tax for selling." object of that amendment is to provide that all

Mr. MYERS. I move to strike out the last The object of this is that the retail dealer or persons who may sell tobacco in amounts less tavern keeper or keeper of an eating house ihan $100 a year shall not have to pay the five

two paragraphs, relating to chewing tobacco who, in addition to having paid the tax on any

dollar tax.

There are many dealers throughI and smoking tobacco, and to insert in lieu or all of these, as the law provides, shall not out the country whose exclusive business is not

thereof the words “on all chewing and all be required to pay this additional tax. The to sell tobacco, but who keep and sell tobacco smoking tobacco, a tax of twenty-four cents amendment would be nearly the same if we merely for the accommodation of their cus

per pound.” The rates fixed by this bill on

these two kinds of tobacco, and, if I may use had proposed to insert one word in the clause,

tomers, and to compel a man who sells only so that it will read “any retail dealer or keeper a smallamount to pay a tax of five dollars seems

the expression, on the different species of the of a hotel, inn, tavern, or eating house, who to me to be a very small business.

same kind, are thirty-two cents and sixteen seils tobacco, snuff, or cigars, shall not pay,

The amendment was agreed to.

cents per pound ; just as last year we had dif

ferent rates of taxes for different kinds of in addition to his special tax the special tax as a

Mr. MYERS. I move on page 88, line one dealer in tobacco." Now, sir, there are a great hundred and two, after the words “ eating. | 1 offered an amendment last year to tax all

cigars and cigars of different values. When many tavern and eating house keepers where | house,'' insert the words "whose annual sales the profits on all the cigars sold during the year of tobacco, snuff, and cigars exceed $500." || cigars at the rate of five dollars per

thousand would not amount to the tax imposed by this The amendment last adopted does not, in any

great objection was made to it, and a sliding

scale was advocated. But the amendment was section of the bill. I hope the amendment way, conflict with this. This provides if these || adopted, and now the whole country agrees will prevail.

dealers are to be charged a special tax for dealThe amendment was disagreed to.

that that plan is best. Now, if we fix the rate ingin tobacco that they shall make sales amount

of tax at sixteen cents per pound on all fineMr. PRICE. I offer the amendment which ing to at least some considerable sum before

cut shorts or refuse tobacco, that will allow a I send to the Clerk's desk. they shall be accounted dealers in tobacco. I

large amount of tobacco such as killikinnick, The Clerk read as follows: will modify my amendment so as to fix the

Lynchburg, &c., to come in under this bead. At the end of line seventy-five, on pago 87, insert: amount of annual sales at $100.

Cigars are now taxed five dollars per thou. But the payment of any special tax imposed by

Mr. PILE. This amendment is not necesthis act shall not be held or construed to exemptany

sand. It takes twenty pounds of tobacco to sary; it is provided for elsewhere in the bill. person carrying on any trade, business, or profession Mr. MYERS. If that is the case, I will

make a thousand cigars, so that the tax is from any penalty or punishment therefor provided

about twenty-five cents per pound. The maby the laws of any State; nor to authorize the com

withdraw my amendment. mencement or continuance of any such trade, busi- Mr. HOLMAN. I move to amend this sec

terial of which cigars are now made can avoid noss, or profession contrary to the laws of any State,

this tax of twenty-five cents per pound by being or in places prohibited by municipal law; nor shall tion by striking out the first paragraph, which

cut up into refuse smoking tobacco, which it the payment of any such tax be held or construed to has been amended to read as follows: prohibit or prevent any State from placing a duty or

is proposed to tax only sixteen cents per pound.

Distillers producing fifty barrels or less of distilled tax on the same trade, business, or profession for

Now, I think the tax on the higher grades of State or other purposes.

spirits, counting forty gallops of proof-spirits to the

barrel, within the year, shall each pay $200; and if tobacco should be reduced, and the tax on the Mr. PRICE. The only object of that amend.

producing more than fifty barrels shall pay in addi- lower grades raised, so as to make the two ment is to prevent a conflict between the act of

tion four dollars for each such barrel produced in alike.

excess of fifty barrels. And monthly returns of the Congress and the acts of the Legislatures of number of barrels of spirits, as before described, dis- Mr. ALLISON. I hope the tax on smoking some of the States which have legislated on

tilled by him, shall be made by each distiller in the tobacco will not be raised eight cents per this question; and I offer it with the assent of

samo manner as montbly returns of sales are made.
Every person who produces distilled spirits or who

pound, as proposed by this amendment. the Committee of Ways and Means. brews or makes mash, wort, or wash for distillation

The amendment of Mr. MYERS was not Mr. SCHENCK. Oh, no. I mean to raise or for the production of spirits, or who by any process agreed to.

of vaporization separatos alcoholic spirit from any & question of order on it. fermented substance, or who, making or keeping

Mr. GRAVELY. I move to amend the BIr. PRICE. I supposed í offered it with mash, wort, or wash, bas also in his possession or use clause imposing a tax on chewing tobacco by

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